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| Salary Sacrifice Arrangements |
| A recent tax ruling has clarified the effectiveness of salary sacrifice arrangements as it relates to leave entitlements. |
An effective arrangement involves an employee agreeing to receive part of his or her total amount of remuneration before earning the entitlement to receive that amount as salary or wages.
An ineffective arrangement involves an employee directing that an entitlement to receive salary or wages that has already been earned be paid in a form other than as salary or wages.
Where an entitlement to take leave has already accrued, dealing with this entitlement will be an ineffective salary sacrifice arrangement and would be treated as ordinary income for tax purposes.
19th-July-2003 |
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